- From February 1, 2026, certain transactions will not require structured invoices in the KSeF system, as specified by a new regulation from the Ministry of Finance and Economy (MFiG).
- The exemption applies to: (1) toll motorway services documented with invoices containing a narrower data scope, and (2) passenger transport services (by rail, road, sea, inland/coastal waterway, ferry, airplane, helicopter) documented with single-use tickets with limited data.
- The regulation allows for structured invoices to be issued voluntarily in exempted cases.
- The legal basis is Article 106s of the VAT Act, effective from February 1, 2026, which empowers the minister to define such exemptions.
Source: ksiegowosc.infor.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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